Triple
T4575751
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | APB Opinions |
E123137
|
entity |
| Predicate | predecessorOf |
P97
|
FINISHED |
| Object | FASB Statements of Financial Accounting Standards |
E123135
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: FASB Statements of Financial Accounting Standards | Statement: [APB Opinions, predecessorOf, FASB Statements of Financial Accounting Standards]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: FASB Statements of Financial Accounting Standards Context triple: [APB Opinions, predecessorOf, FASB Statements of Financial Accounting Standards]
-
A.
Statements of Financial Accounting Standards
chosen
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
B.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
C.
FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
-
D.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
E.
FASB Technical Bulletins
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69bd46466c7081909d07f36be2d08804 |
completed | March 20, 2026, 1:06 p.m. |
| NER | Named-entity recognition | batch_69bd58dfe3508190b21836079e951a3c |
completed | March 20, 2026, 2:25 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69bde08756548190bb8433854c3efe01 |
completed | March 21, 2026, 12:04 a.m. |
Created at: March 20, 2026, 1:10 p.m.